That said, it should come as a surprise to see such phenomena operating in Saudi Arabia
as the expectations of Islam are that individuals behave ethically in all their dealings with
others, and this demands socially responsible actions that respect fairness. Consequently,
practices that encourage a disregard for what is right and proper (as do favoritism and nepotism) fall outside Islamic teachings as they go against the fundamental responsibility
of all people to be accountable to God. In fact, in their studies of audit practice, Omer,
Sharp, and Wang, reporting in both 2010 and 2013, were able to demonstrate that in the
United States, a greater frequency of reporting in respect of going-concern decisions is
present in areas that are highly religious, the reason being that auditors behave more professionally
when they have religious convictions.